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    <title>2011 (7) TMI 874 - CESTAT, MUMBAI</title>
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    <description>Denial and recovery of CENVAT credit based on input documents required fresh examination because the lower authorities had not recorded findings on the genuineness of the invoices or on the departmental report concerning the suppliers&#039; end. The alleged shortage of finished goods also required reconsideration because the computation of shortage was disputed and the supporting material relied on in appeal had not formed part of the original proceedings. Both issues were remanded for de novo adjudication, with the appellants to be given an opportunity to produce documents and be heard.</description>
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      <description>Denial and recovery of CENVAT credit based on input documents required fresh examination because the lower authorities had not recorded findings on the genuineness of the invoices or on the departmental report concerning the suppliers&#039; end. The alleged shortage of finished goods also required reconsideration because the computation of shortage was disputed and the supporting material relied on in appeal had not formed part of the original proceedings. Both issues were remanded for de novo adjudication, with the appellants to be given an opportunity to produce documents and be heard.</description>
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